https://www.taxtmi.com/caselaws?id=266681 Small scale exemption under the notification depended on whether the aggregate clearances in the preceding financial year stayed within the prescribed threshold. The dispute was whether branded goods cleared on payment of duty had to be added to the prior year's turnover for eligibility. On the Revenue's own verification report, inclusion of those clearances still left the preceding year's total below the limit, so the eligibility condition was satisfied. The assessee was therefore entitled to the exemption, and denial of the notification benefit was unsustainable. en-us Fri, 11 Jul 2014 00:00:00 +0530 Thu, 22 Oct 2015 21:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266681 Small scale exemption under the notification depended on whether the aggregate clearances in the preceding financial year stayed within the prescribed threshold. The dispute was whether branded goods cleared on payment of duty had to be added to the prior year's turnover for eligibility. On the Revenue's own verification report, inclusion of those clearances still left the preceding year's total below the limit, so the eligibility condition was satisfied. The assessee was therefore entitled to the exemption, and denial of the notification benefit was unsustainable. Case-Laws Central Excise Fri, 11 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266681